The following Personal Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
Residence is one of the key factors you should consider when deciding whether, or to what extent, an individual is liable to tax in the UK. From 6 April 2013, an individual’s residence status is determined using the statutory residence test.
This guidance note covers the definitions which are important for the statutory residence test and includes references to the HMRC guidance on the test, known as RDR3 .
The definitions are also important in deciding whether the individual qualifies for split year treatment. See the Residence ― issues on coming to the UK (2013/14 onwards) and Residence ― issues on leaving the UK (2013/14 onwards) guidance notes.
To summarise, the individual will be:
Note that the conditions of the tests are modified for those who work on ships, planes or lorries. These people were known as ‘international transport workers’ under previous draft versions of the legislation, but are referred to in Finance Act 2013, Sch 45 as people with a ‘relevant job’ on board a vehicle, aircraft or ship.
These tests and the rules on people with relevant jobs are covered in detail in the Determining residence
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